SM Investments Corp. (SMIC) Chairman Emeritus Jose T. Sio has been named an honorary life member of the Philippine Institute of Certified Accountants (PICPA), the accredited professional organization of certified public accountants (CPAs). The organization recognized Sio for “over 20 years of...
We cannot deny that Generative AI (GenAI) tools—such as ChatGPT, Grammarly, and others—are already here in our educational landscape. Since their introduction (at the end of 2022, if I am not mistaken), they have caused significant concerns at all levels of education, primarily because they...
By now, any Filipino who doesn’t feel the disgust and rage over how these public officials and private contractors have seized the nation’s financial resources and lived lavishly at the expense of the unassuming Juan dela Cruz, must be out of their mind or complicit with these despicable...
If you’re an educator today, you’ve likely spent countless hours in training, webinars, or online courses—all in the name of “keeping up.” But just when teachers finally get a handle on the latest tech tool or pedagogical trend, another wave of change rolls in. Instead of constantly...
As I always say, true accounting brilliance isn 't merely about technical proficiency; it 's about adhering to your commitment to the values that define you. As pillars of financial integrity, accountants safeguard the financial health of businesses and economies. Our role is crucial, not...
Educators today likely find themselves in a constant cycle of professional development—attending week-long trainings, joining webinar marathons, or enrolling in online courses, all to "keep up." Yet, just as teachers grasp the latest tech tool or pedagogical trend, another wave of change washes...
Corporate governance in financial reporting plays a significant role in ensuring that the financial statements prepared by a company’s management are transparent, accountable, and imbued with integrity. Effective corporate governance in financial reporting enhances investor confidence by ensuring...
Looking back on my seven years of service in the Commission on Audit (COA), I can say with conviction that I gave my all. I did all I could for the commission and its betterment. From the integrity pledging sessions visiting all regions, to the Covid-19 webinars, to explaining project reporting of...
It’s that time of year again, when we choose our leaders for national and local positions. May 2025 elections are right around the corner. The 90-day campaign period for senatorial candidates and party-list groups kicked off last Feb. 11, 2025. On March 28, 2025, the 45-day campaign period for...
In the 2020s, BS Management Accounting (BSMA) programs have become increasingly prevalent in colleges and universities, often presented as an alternative to the more established BS Accountancy (BSA) program. This trend is largely attributed to the stringent academic requirements imposed on BSA...
Speaking up is hard. In my previous article, I wrote about moral courage and breaking the silence. As professional accountants and auditors, we've witnessed organizational pressure and politics—where individuals wield their authority to achieve personal gain or protect an organization by...
In economic value creation, the budget is a compelling factor in achieving goals and objectives. It is a critical tool, a means to an economic end. The size and level of budget autonomy, as well as the accountability of managers for performance, engender both cerebral and emotional responses that...
